Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62010CN0371

Case C-371/10: Reference for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 26 July 2010 — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)

IO C 328, 4.12.2010, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

4.12.2010   

EN

Official Journal of the European Union

C 328/11

Reference for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 26 July 2010 — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)

(Case C-371/10)

()

2010/C 328/19

Language of the case: Dutch

Referring court

Gerechtshof Amsterdam

Parties to the main proceedings

Applicant: National Grid Indus BV

Defendant: Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)

Question referred

1.

If a Member State imposes on a company incorporated under the law of that Member State, which transfers its real company seat from that Member State to another Member State, a final settlement tax in respect of that transfer, can that company, in the present state of Community law, invoke Article 43 EC (now Article 49 TFEU) against that Member State?

2.

If the first question must be answered in the affirmative: is a final settlement tax such as the one at issue, which is applied, without deferment and without the possibility of taking subsequent decreases in value into consideration, to the capital gains relating to the assets of the company which were transferred from the exit Member State to the host Member State, as assessed at the time of the transfer of the company seat, contrary to Article 43 EC (now Article 49 TFEU), in the sense that such a final settlement tax cannot be justified by the necessity of allocating the power to impose taxes between the Member States?

3.

Does the answer to the previous question also depend on the circumstance that the final settlement tax in question relates to a (currency) profit which accrued under the tax jurisdiction of the Netherlands, whereas that profit cannot be reflected in the host Member State under the tax regime applicable there?
Top